Dec. 28 (Bloomberg) -- New York Yankees co-owner and
managing partner Harold Steinbrenner was sued by the U.S.
Justice Department over an “erroneous” $670,494 tax refund he
received in 2009.

The complaint, filed Dec. 27 in Tampa, Florida federal
court, seeks to reclaim the funds issued to Steinbrenner on Dec.
28, 2009. The refund stemmed from disputes between Steinbrenner
and the Internal Revenue Service over the 2001 tax year and
audits of the Major League Baseball team’s parent company for
2001 and 2002, according to court papers.

Harold Steinbrenner, known as Hal, is one of the children
of George Steinbrenner, the former Yankees owner who died in
2010. George Steinbrenner and the IRS settled the issues raised
in the audit in an agreement accepted on March 1, 2007,
according to the complaint.

That agreement resulted in adjustments to the tax returns
of the beneficiaries of a family trust, including Hal
Steinbrenner’s 25 percent share. According to the complaint, Hal
Steinbrenner paid his taxes in 2008, and then filed an amended
2001 tax return in 2009 seeking a refund because of a $6.8
million net operating loss carried back from 2002.

Paid Refund

The IRS paid the refund -- and then said that the refund
claim should have been filed by March 1, 2009, more than five
months before Hal Steinbrenner sought the refund.

“Hal Steinbrenner’s representatives had no knowledge of
the lawsuit and had received no prior notices regarding this
matter from the IRS or any other governmental agency,” Alice
McGillion, a family spokeswoman, said in an e-mailed statement.

Grant Williams, a spokesman for the IRS in Washington,
declined to comment on the lawsuit.

The case is U.S. v. Harold Z. Steinbrenner and Christina L.
Steinbrenner, 11-02840, U.S. District Court for the Middle
District of Florida (Tampa).